Study on internal control Information Disclosure in Henan Listed Companies

2011 ◽  
Author(s):  
Jianchao Shi ◽  
Xiaoling Yang
Keyword(s):  
Internal Control ◽  
Information Disclosure ◽  
Listed Companies ◽  
Control Information

A Research on the Internal Control Information’s Disclosure of Signal Game Model of the Listed Companies

2011 ◽  
Vol 403-408 ◽  
pp. 1676-1679
Author(s):  
Qi Jie Wang ◽  
Xiao Gang Wu
Keyword(s):  
Game Theory ◽  
Incomplete Information ◽  
Internal Control ◽  
Information Disclosure ◽  
Listed Companies ◽  
Game Model ◽  
Control Information ◽  
Policy Suggestions ◽  
The Game Theory ◽  
Control Message

This paper studied the game theory about that the listed companies used internal control disclosure as signal under the condition of incomplete information, constructed a signal game model to analyze the internal control information disclosure problem under the condition of incomplete information. It also proposed some policy Suggestions to inspire the listed companies to disclose internal control message veritably.

The Empirical Study on Factors Influencing the Disclosure of Internal Control Information of Listed Companies

2010 ◽  
Vol 159 ◽  
pp. 162-167
Author(s):  
Hong Ming Chen ◽  
Ya Nan Shi
Keyword(s):  
Internal Control ◽  
Principal Component ◽  
Listed Companies ◽  
Equity Structure ◽  
Audit Opinion ◽  
Financial Report ◽  
Control Information ◽  
External Stakeholders ◽  
Asset Turnover ◽  
Important Means

The internal control is an important means to realize the purpose of organizations, however, the effectiveness of internal control depends on not only the design, more important, but its rationality, completion and effectiveness of operation. The disclosure of internal control information is usually a way of examining the effectiveness of internal control’s operation for management and evaluating the company’s operational condition and forecasting its development foreground for external stakeholders. Due to the lack of unified standards for disclosure of internal control information, the obscurity of responsibility, centralization of ownership and some others, the disclosure of internal control did not implement effectively. Based on the data of the 19 listed companies of real estate companies during 2007-2009, the article analyzes the influence of equity structure, sales growth, financial leverage, net assets yield, and audit opinion on financial report, enterprise scale, total asset turnover and current ratio to the disclosure of internal control information. It applies the principal component analysis (PCA) and multivariate linear regression

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